scholarly journals ANALISIS TINGKAT KEPATUHAN WAJIB PAJAK BADAN ATAS PELAPORAN E-SPT PAJAK PENGHASILAN (PPh) PASAL 23 PADA KANTOR PELAYANAN PAJAK PRATAMA MEDAN PETISAH

2021 ◽  
Vol 3 (2) ◽  
pp. 19-29
Author(s):  
Edi Suprayetno Suprayetno
Keyword(s):  
Income Tax ◽  
Research Method ◽  
Qualitative Data ◽  
Descriptive Analysis ◽  
Compliance Level

ABSTRACT This study aims to analyze the realization of e-SPT Income Tax (PPh) Article 23 revenue of corporate taxpayers and the level of corporate taxpayer compliance on e-SPT Income Tax (PPh) article 23 reporting at Medan Petisah Pratama Tax Office. The research method used in this sudy was descriptive analysis. The data were compiled, interpreted, explained, and analyzed to answer the reseach questions. The type of data used in this study was qualitative data, where the data was obtained from KPP Pratama Medan Petisah from 2017-2019. The results of this study were: 1) The realization of e-SPT PPh Article 23 revenue for corporate taxpayers listed from 2017 tax year to 2019 tax year did not reach significant changes. In 2017, it was gained 384 from the total 12,897 taxpayers listed or 3.0%. In 2018 tax year it was gained 472 from the total listed of 13,449 or 3.5% and in the 2019 tax year it was gained 518 from the total of 14,118 taxpayers listed or 3.7%. 2) The compliance level of corporate taxpayers in reporting e-SPT PPh Article 23 from 2017 tax year to 2019 tax year was also very low and had no significant changes. In 2017 it was gained only 8.6% or 384 from  4,448 of corporate taxpayers listed. In  2018 tax year, there were 10.2% or 472 from 4649 corporate taxpayers listed, and in 2019 tax year it was gained 10.5% or 518 from 4,953 corporate taxpayers listed which reported e-SPT. So it can be stated that the compliiance level wa on non-compliant category.   Keywords: Compliance Level, Corporate Taxpayer, e-SPT Income Tax (PPh) Article 23.

scholarly journals Analisis Perhitungan, Pemotongan, Penyetoran dan Pelaporan Pajak Penghasilan (PPh) Pasal 21 Atas Penerima Pensiun pada PT Taspen (Persero) Cabang Surakarta

2021 ◽  
Vol 1 ◽  
pp. 54-64
Author(s):  
Fauzan Arif Siraj
Keyword(s):  
Income Tax ◽  
Research Method ◽  
Descriptive Analysis ◽  
Director General ◽  
Analysis Method ◽  
The Subject ◽  
The Law ◽  
Business Entities

Income Tax is a tax levied on the object of tax on his income. Income tax will always be imposed on people or business entities earning income in Indonesia. The tax applicable to employees and pension recipients is Income Tax Article 21. The subject of Article 21 of the Act in particular concerning pensions and Article 21 in particular about pensions is pensions themselves. Therefore, participants who receive pension contributions are Taxpayers PPh Article 21. This study aims to find out the calculation, deduction, deposit and reporting of Income Tax Article 21 at PT Taspen (Persero) Surakarta Branch whether it is in accordance with Law No. 36 of 2008 and the Law on penile funds. The object of this research was taken at PT Taspen (Persero) Surakarta Branch. The research method used is descriptive analysis method. The results of the research obtained are the mechanism of Income Tax article 21 on periodic pension recipients at PT Taspen (Persero) Surakarta Branch in accordance with Law No. 36 of 2008 and Regulation of the Director General of Taxation No. PER-16/PJ/2016. The tax calculation for pension recipients is still three people who are not suitable.

scholarly journals Counter Hegemony of Cultural Art Innovation against Art in Digital Media

2021 ◽  
Vol 7 (2) ◽  
pp. 147
Author(s):  
I Wayan Sugita ◽  
Made Setini ◽  
Yahya Anshori
Keyword(s):  
Digital Media ◽  
Performance Art ◽  
Research Method ◽  
Qualitative Data ◽  
Symbolic Interaction ◽  
New Technology ◽  
Descriptive Analysis ◽  
Qualitative Descriptive ◽  
And Performance ◽  
Document Review

Culture is the most critical thing when driving innovation. This paper aims to discuss the counter-hegemony of Drama Gong against modern entertainment arts today with the dynamics of openness innovation. The research method used is qualitative and uses triangulation analysis. Basic qualitative data were obtained by examining two stories of Drama Gong, namely: (1) Angling Dharma (the 1980s) and (2) Jayaprana (2020). Data were collected through observation, document review, and interviews with artists and art observers of the Drama Gong culture of Bali. Qualitative descriptive analysis was carried out by applying the theory of semiotics and the theory of symbolic interaction. The results showed that to maintain its existence since the 1980s Drama Gong performance art has been revitalized as a form of counter-hegemony to today’s modern entertainment arts. The counter-hegemony concerns three things, namely: (1) the innovation of Drama Gong performance art, (2) the application of new technology to support the packaging and performance of the Drama Gong, and (3) efforts to maintain the function of the Drama Gong as a way to teach Balinese culture.

scholarly journals EVALUASI PENGENDALIAN INTERNAL TERHADAP KREDIT DIRAGUKAN PADA PT. BANK SULUTGO DI MINAHASA INDUK

2017 ◽  
Vol 12 (2) ◽  
Author(s):  
Marvini Rini Rotti ◽  
Hendrik Manossoh ◽  
Meily Y. B. Kalalo
Keyword(s):  
Data Collection ◽  
Internal Control ◽  
Basic Concept ◽  
Research Method ◽  
Qualitative Method ◽  
Qualitative Data ◽  
Descriptive Analysis ◽  
Asset Value ◽  
Bad Loans ◽  
Operational Activity

Credit is the most important operational activity in bank operations, where credit has the greatest asset value. Despite the risk of losses generated market business so it takes internal control to maintain corporate property and with bad loans. Good handling of credit through the company’s internal control allows for doubtful loan to smooth again. The purpose of this research is to evaluation the internal control of doubtful loan on PT. Bank SulutGo in Minahasa and whether matching with the principles of COSO. This research method is qualitative method. The technique of data collection are interview and documentation. The processing and analysis of data are done by using qualitative data and descriptive analysis. Based result the company’s management has applied the basic concept and the principle of internal control based of COSO (Committee of Sponsoring Organizations).Keywords: Internal control, doubtfull loan.

Tingkat Pendidikan, Persepsi Wajib Pajak Orang Pribadi Dan Kepatuhan Penyampaian Surat Pemberitahuan Pajak Penghasilan Kasus Di Perumahan Puri Serpong 2 Kota Tangerang Selatan

Liquidity ◽  
2018 ◽  
Vol 1 (1) ◽  
pp. 50-58
Author(s):  
Eko Hadi Siswanto
Keyword(s):  
Random Sampling ◽  
Income Tax ◽  
Research Method ◽  
Sampling Method ◽  
Descriptive Analysis ◽  
Positive Influence ◽  
Source Analysis ◽  
Annual Income ◽  
Unit Of Analysis ◽  
Personal Tax

The purpose of this research is to study it there is positive influence of education level and perception of Personal Tax Payer toward The Submission of Annual Income Tax Report. The research method used is causal, with the unit of analysis Personal Tax Payer. Sampling method used stratified random sampling. The level education, perception of Personal Tax Payer and The Submission of Annual Income Tax Report by using the instruments measured questionnaire with likert scale. Source analysis performed by descriptive analysis and linear regression. The result shows that's positive influence of level education and perceptions of Personal Tax Payer together and partial toward The Submission Annual Income Tax Report with determination coefficient is 34,99%.

POHON KELAPA SEBAGAI MAHAR PERKAWINAN PADA MASYARAKAT WAWONII DI KABUPATEN KONAWE KEPULAUAN

2021 ◽  
Vol 6 (1) ◽  
Author(s):  
Syahri Dauliyah ◽  
Jamiludin Jamiludin ◽  
La Ode Ali Basri
Keyword(s):  
Data Collection ◽  
Natural Resources ◽  
Research Method ◽  
Qualitative Data ◽  
Descriptive Analysis ◽  
Analysis Method ◽  
Coconut Tree ◽  
First Time

Abstract: This research aims at analyzing the use of coconut trees as dowry, analyze how to count coconut trees as dowry and change the shape of dowry of coconut trees as marriage dowry in the Wawoni community. The data used are qualitative data. The technique of data collection in this research were observation, interview and documentation. The research method used is a descriptive analysis method that focuses on the interpretation and opinions of informants obtained from interviews and research at the research location and then discussed in the study. The results of the research showed that 1) Coconut trees as a dowry are closely related to natural resources and philosophy in developing households in the Wawonii community, 2) Coconut trees that can be used as the dowry in marriage, namely 1 tree that has been bearing fruit for one puu, a coconut tree that will fruiting the first time talking about 2 trees for 1 puu, a new coconut tree that has a segment on the trunk of 4 trees to escape 1 puu. Keywords: coconut tree, dowry, marriage, Wawoni community.

Perceptions of Adjunctive Mindfulness-Based Cognitive Therapy to Prevent Suicidal Behavior Among High Suicide-Risk Outpatient Participants

Crisis ◽  
2018 ◽  
Vol 39 (6) ◽  
pp. 451-460 ◽  
Author(s):  
Megan S. Chesin ◽  
Beth S. Brodsky ◽  
Brandon Beeler ◽  
Christopher A. Benjamin-Phillips ◽  
Ida Taghavi ◽  
...  
Keyword(s):  
Cognitive Therapy ◽  
Suicidal Behavior ◽  
Group Treatment ◽  
Suicide Risk ◽  
Qualitative Data ◽  
Descriptive Analysis ◽  
Treatment Engagement ◽  
Suicidal Thinking ◽  
Prevention Interventions ◽  
Risk Patients

Abstract. Background: Few investigations of patient perceptions of suicide prevention interventions exist, limiting our understanding of the processes and components of treatment that may be engaging and effective for high suicide-risk patients. Aims: Building on promising quantitative data that showed that adjunct mindfulness-based cognitive therapy to prevent suicidal behavior (MBCT-S) reduced suicidal thinking and depression among high suicide-risk patients, we subjected MBCT-S to qualitative inspection by patient participants. Method: Data were provided by 15 patients who completed MBCT-S during a focus group and/or via a survey. Qualitative data were coded using thematic analysis. Themes were summarized using descriptive analysis. Results: Most patients viewed the intervention as acceptable and feasible. Patients attributed MBCT-S treatment engagement and clinical improvement to improved emotion regulation. A minority of patients indicated that factors related to the group treatment modality were helpful. A small percentage of patients found that aspects of the treatment increased emotional distress and triggered suicidal thinking. These experiences, however, were described as fleeting and were not linked to suicidal behavior. Limitations: The sample size was small. Conclusion: Information gathered from this study may assist in refining MBCT-S and treatments to prevent suicidal behavior among high suicide-risk patients generally.

MOTIF YANG BERPENGARUH PADA PROSES KEJIWAAN TOKOH SAM DALAM NOVEL SEBENING SYAHADAT KARYA DIVA SR

2020 ◽  
Vol 8 (2) ◽  
pp. 10
Author(s):  
Dandy Ashghor Dawudi ◽  
Kamidjan Kamidjan ◽  
Agus Sulton
Keyword(s):  
Research Method ◽  
Descriptive Analysis ◽  
Research Process ◽  
Cultural Factors ◽  
Qualitative Approach ◽  
Literature Study ◽  
Love Story ◽  
True Value ◽  
Analysis Technique ◽  
Qualitative Descriptive

This research takes the object of Sebening Syahadat by Diva SR, this work is a novel that tells the story of the journey ofa teenager named Sam who is in the process ofsearching for identity. The journey is filled with interesting twits and turns embelissed with a love story that is very suitable if consumed by the younger generation who are learning to find identit. This study aims to reveal the value motives that led Sam’s character in finding his identity, which expected to be a material for reflection for readers, especially young people who are in the process of discovering his identity, the scope of the problem in this study is to reveal the value motives that affect the character’s psyche. Sam is told to have a rascal character.The research method used in this study took a descriptive qualitative approach, data colletion used was a literature study technique with stages of reading, note taking, coding for futher analysis. The analysis technique used is qualitative descriptive analysis technique.The result of the research in this research process indicate that the mental process of Sam’s character influenced by several factors, including: a. Motives in cultural factors (Situasional Factors), b. The motive for love begins with admiration for the attitude of someone who is full of noble values of character, c. The motive of curiosity and fulfillment of his needs for true value.

Pandhawa Gubah sebagai Representasi Interaksi Metafisik Manusia Jawa dan Perbandingannya dengan Cheritera Pandawa Lima

Manuskripta ◽  
2020 ◽  
Vol 10 (1) ◽  
pp. 67
Author(s):  
Novarina Novarina
Keyword(s):  
Comparative Study ◽  
Literary Theory ◽  
Research Method ◽  
Descriptive Analysis ◽  
Literary Study ◽  
Analysis Method ◽  
Research Objects ◽  
Similarities And Differences ◽  
The Difference ◽  
The Comparative Study

Abstract: This research is a comparative literary study that uses Malay and Javanese versions of Mahabarata text sources. The research objects used were the text edition of Pandhawa Gubah (PG) by Sudibjo Z. Hadisutjipto and the text of Cheritera Pandawa Lima (CPL) by Khalid Hussain. The research method used is descriptive-analysis method. In the comparative study used a comparative literary theory proposed by Endraswara (2011). The results of the text comparison reveal the similarities and differences in the image of Bima figures in the Javanese and Malay versions. The equation as a whole is that both texts contain the same heroic storyline and heroic character, Bima. In addition, Indian influence is still evident in the two texts seen from the nuances of Hinduism that exist in both texts. While the difference is seen in the events that accompany Bima's struggle in achieving his victory. Based on these similarities and differences, it can be seen that the authors attempt to represent the concept of metaphysical interactions vertically and horizontally expressed through PG text. --- Abstrak: Penelitian ini adalah satu kajian sastra bandingan yang menggunakan sumber teks Mahabarata versi Melayu dan Jawa. Objek penelitian yang digunakan adalah edisi teks Pandhawa Gubah (PG) karya Sudibjo Z. Hadisutjipto dan teks Cheritera Pandawa Lima (CPL) karya Khalid Hussain. Metode penelitian yang digunakan adalah metode deskriptif-analisis. Dalam telaah perbandingan digunakan teori sastra bandingan yang dikemukakan Endraswara (2011). Hasil perbandingan teks mengungkapkan adanya persamaan dan perbedaan citra tokoh Bima dalam versi Jawa maupun versi Melayu. Persamaan secara keseluruhan adalah kedua teks tersebut mengandung alur cerita kepahlawanan dan tokoh pahlawan yang sama yaitu Bima. Selain itu, pengaruh India masih tampak dalam kedua teks tersebut dilihat dari nuansa Hinduisme yang ada dalam kedua teks. Sementara perbedaannya tampak pada peristiwa-peristiwa yang menyertai perjuangan Bima dalam mencapai kemenangannya. Berdasarkan persamaan dan perbedaan tersebut tampak adanya upaya penulis untuk merepresentasikan konsep interaksi metafisik secara vertikal dan horizontal yang diungkapkan melalui teks PG.

LEGAL ISSUES REGARDING IMPOSITION OF E-FORM D AS A BASIS FOR DETERMINATION OF PREFERENTIAL TARIFFS IN ATIGA

2020 ◽  
Vol 4 (2) ◽  
Author(s):  
Aditya Subur Purwana ◽  
Wahyu Hidayat ◽  
Mursal Maulana
Keyword(s):  
Research Method ◽  
Descriptive Analysis ◽  
Legal Issues ◽  
Legal Certainty ◽  
Layer System ◽  
Legal Provisions ◽  
Directorate General ◽  
Domestic Law

Submission of Certificate of Origin (e-Form D) is conducted through a three-layer system named ASW Gateway, LNSW, and CEISA has raised issues related to the period/time of receipt of e-Form D given by customs authorities for the purposes of charging preferential tariffs in the ATIGA scheme. This article aims to analyze the legal certainty in submitting e-Form D to the customs authorities in the importing country, in this case, the Directorate General of Customs and Excise for the purpose of charging preferential tariffs, so that it can be in line with the presentation principle based on the ATIGA OCP and Indonesian domestic legal provisions. The research method used is a normative juridical approach with descriptive analysis and normative qualitative to draw conclusions. Based on the research, it was concluded that with regard to the submission of e-Form D, Customs and Excise Officials must have confidence based on factual evidence to determine whether the principle of submission of e-Form D has been accomplished or refused when an interruption in the ASW Gateway, LNSW or CEISA happened so the Customs Officer and Excise can determine tariffs based on OCP as well as domestic law in force in Indonesia.Keywords: ATIGA, Customs Authority, Directorate General of Customs and Excise, e-Form D, Tariffs Preference.ABSTRAK: Penyerahan SKA e-Form D dilakukan melalui tiga layer system yakni ASW Gateway, LNSW, dan CEISA memunculkan permasalahan terkait dengan jangka waktu/saat diterimanya e-Form D oleh otoritas kepabeanan untuk kepentingan pengenaan tarif preferensi dalam skema ATIGA. Penelitian bertujuan menganalisis kepastian hukum dalam penyerahan e-Form D ke otoritas kepabeanan di negara importir, dalam hal ini Direktorat Jenderal Bea dan Cukai untuk kepentingan pengenaan tarif preferensi, sehingga dapat sejalan dengan prinsip presentasi berdasarkan OCP ATIGA dan ketentuan hukum domestik Indonesia. Metode penelitian dilakukan dengan pendekatan yuridis normatif secara deskriptif analisis dan penarikan kesimpulan secara normatif kualitatif. Berdasarkan penelitian, disimpulkan bahwa berkenaan dengan penyerahan e-Form D, Pejabat Bea dan Cukai harus memiliki keyakinan berdasarkan bukti faktual untuk menentukan apakah prinsip penyerahan e-Form D sudah dipenuhi/tidak ketika terjadi gangguan pada ASW Gateway, LNSW atau CEISA sehingga Pejabat Bea dan Cukai dapat menentukan tarif berdasarkan OCP maupun hukum domestik yang berlaku di Indonesia. Kata Kunci: ATIGA, Direktorat Jenderal Bea dan Cukai, e-Form D, Otoritas Kepabeanan, Tarif Preferensi. 

Manajemen Rantai Pasok Produksi Rak Piring Aluminium di Depok (Studi Kasus pada PD. Sumber Jaya Aluminium)

2020 ◽  
Vol 3 (2) ◽  
pp. 97-105
Author(s):  
Lingga Yuliana
Keyword(s):  
Supply Chain ◽  
Information Flow ◽  
Quantitative Data ◽  
Research Method ◽  
Qualitative Method ◽  
Qualitative Data ◽  
Survey Method ◽  
Product Flow ◽  
Financial Flow

The purpose of this research is to find out the product flow, financial flow and information flow in the management of the supply chain plate rack based on the existing supply chain so that the company can produce effectively and efficiently. The research method used is a qualitative method using a survey method that is to explain, describe and interpret a phenomenon that occurs in an object and qualitative data with the support of quantitative data. The results showed the company combining assembly material team, glass assembly team and final completion teams could accelerate production and limit cooperation with independent marketing to summarize the supply chain and prevent company losses.

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